1. Annelies De Schrijver 16/10/2018 - Warsaw
Anticipating the availability of preliminary tax data in BE-SILC fieldwork
Annelies De Schrijver
16/10/ Warsaw

2. Overview Tax registers in Belgium Fieldwork with preliminary tax data
Conclusion

3. Tax registers in Belgium

4. Not all taxable income (e.g. self-employment) Detailed
Belcotax
Not all taxable income (e.g. self-employment)
Detailed
Not checked by tax payer
Income year N available june N+1 (cf. tax prefil)
IPCAL
All taxable income
Less detailed
Checked by tax payer
Income year N available june N+2 (cf. tax result)

5. Belcotax is the only option because of timeliness
Studies SILC vs. IPCAL vs. Belcotax
(cf. presentation Prague last year)
Belcotax gives nice results
AROP very close to SILC
Quality ↑
Respondent burden ↓

6. PY010: Employee cash or near cash income PY021: Company car
PY035: Contributions to individual private pension plans
PY050: Self-employment
PY080: Pension from individual private plans (partially)
PY090: Unemployment benefits
PY100: Old-age benefits
PY110: Survivor’s benefits
PY120: Sickness benefits
PY130: Disability benefits
HY050: Family/children-related allowances (partially)
HY110: Income received by people < 16y
HY060: Social exclusion not elsewhere classified

7. Poverty rate

8. Fieldwork with preliminary tax data

9. Respondent in two categories:
With Belcotax information  short questionnaire
Without Belcotax information  long questionnaire
Start fieldwork year N = March year N
Fieldwork year N = income year N-1
Availability Belcotax income year N-1 = June year N
We need to estimate the availablity of Belcotax based on Belcotax income year N-2

10. SILC 2016 (2017) level of the drawn sample
65,7% in Belcotax (66,0%)
34,3% not in Belcotax (34,0%)
level of 16+ in the drawn sample
81,4% in Belcotax (81,6%)
18,6% not in Belcotax (18,4%)

12. Impute missing information with the calendar questions
Each month of income reference periode
Status 1 + income (yes/no)
Status 2 + income (yes/no)
Currently: 21 statuses
From SILC 2019 onwards: 26 statuses

13. e.g. 73 status ‘students’ (no income)
123/190 have no income in SILC 2016
e.g. 73 status ‘students’ (no income)
e.g. 6 status ‘unemployed’ (1 with income)
e.g. 26 status ‘housewife’ (1 with income)
e.g. 13 status ‘other situation without employment’ (6 with income)
14 with income  would be wrongly imputed
109 without income  would correctly not be imputed

14. 29/190 have only income from self-employment in SILC 2016
27 with only status ‘self-employment’
1 with additional status ‘maternity leave’ (without income)
1 with additional status ‘sickness leave’ (without income)
29 self-employed will get all questions
2 without income  would correctly not be imputed

15. 38/190 do have income other than PY050 in SILC 2016
e.g. 13 status ‘employee’ with income & PY010 in SILC
e.g. 8 status ‘retired’ with income & PY100 in SILC
e.g. 5 status ‘unable to work’ with income & PY130 in SILC
34 with income  would correctly be imputed
But also…
1 status ‘student’ without income, report PY130 in SILC
3 status ‘self-employed’ with income, reporting PY050 and PY010 in SILC
4 incomes would wrongly not be imputed

16. Conclusion

17. Belcotax is improvement in Timeliness Validity Respondent burden
Small risque at start of fieldwork
2016
14 would be wrongly imputed
4 would be wrongly not imputed
2017
13 would be wrongly imputed
5 would be wrongly not imputed

18. Questions?